{"version":"1.0","type":"link","title":"Summit Drilling Corp. v. Commissioner","url":"https://uplaw.us/documents/ca10/summit-drilling-corp-v-commissioner-160-f2d-703--dc67ad88200fe1aa","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"Court of Appeals for the Tenth Circuit","thumbnail_url":"https://uplaw.us/og/dc67ad88200fe1aa.png","thumbnail_width":1200,"thumbnail_height":630}